M/s Valley Extraction Pvt. Ltd., Shimla V. JCIT, Shimla

MA 14/CHANDI/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2955 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 17-04-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 01-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER M.A.NO.14/CHD/2015 IN ITA NO.66 /CHD/2013 (ASSESSMENT YEAR :2006-07) M/S VALLEY EXTRACTION P. LTD., VS. THE J.C.I.T., KNOLLSWOOD ESTATE, RANGE SHIMLA. CHHOTA SHIMLA, SHIMLA. PAN: AABCV2161K (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI ASHOK GOYAL RESPONDENT BY : SHRI MANJIT SINGH, DR DATE OF HEARING : 17.04.2015 DATE OF PRONOUNCEMENT : 17.04.2015 O R D E R PER BHAVNESH SAINI, J.M. : THE APPLICANT MOVED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 29.9.2 014 THROUGH WHICH THE APPEAL OF THE APPLICANT WAS DISMISSED IN DEFAULT. 2. THE LEARNED COUNSEL FOR APPLICANT CONTENDED THA T NO NOTICE HAVE BEEN SERVED UPON THE APPLICANT FOR THE DATE OF HEARING FIXED ON 29.9.2014. THEREFORE, THE APPLIC ANT HAS A REASONABLE CAUSE FOR FAILURE TO APPEAR ON THE DATE OF HEARING. 3. THE RECORD REVEALS THAT THOUGH NOTICE WAS ISSUED BY THE OFFICE FOR 29.9.2014 BUT AD CARD IS NOT AVAILABLE O N RECORD. 2 FURTHER THE APPEAL OF THE APPLICANT HAS NOT BEEN DE CIDED ON MERIT. THEREFORE, CONSIDERING THE EXPLANATION OF T HE APPLICANT, WE ARE OF THE VIEW THAT ONE MORE CHANCE COULD BE GIVEN TO THE APPLICANT TO ARGUE THE APPEAL ON MERIT S. 3. WE ACCORDINGLY RECALL OUR EARLIER ORDER DATED 29.9.2014 AND RESTORE THE APPEAL OF THE APPLICANT. THE OFFICE IS DIRECTED TO FIX THE APPEAL OF THE APPLICA NT FOR HEARING ON MERITS ON 16.7.2015, FOR WHICH DATE NO SEPARATE NOTICE WILL BE ISSUED TO THE APPLICANT. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 17 TH DAY OF APRIL, 2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 17 TH APRIL, 2015 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH